请解释一下A选项

问题如下：

Question Trade receivables are most commonly reported at:

选项：

A.net realizable value. B.net present value. C.face value.

解释：

Solution

A is correct. Trade receivables are amounts owed to a company by its customers for products and services already delivered. They are typically reported at net realizable value, an approximation of fair value based on estimates of collectability.

B is incorrect. Present value is the present discounted value of future net cash inflows that the asset is expected to generate in the normal course of business. Trade receivables are typically reported at net realisable value.

C is incorrect. Face value would not account for the potential for uncollectability. Trade receivables are typically reported at net realisable value.